{"id":"https://openalex.org/W3042819085","doi":"https://doi.org/10.33603/jka.v4i1.3383","title":"Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan","display_name":"Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan","publication_year":2020,"publication_date":"2020-06-30","ids":{"openalex":"https://openalex.org/W3042819085","doi":"https://doi.org/10.33603/jka.v4i1.3383","mag":"3042819085"},"language":"en","primary_location":{"id":"doi:10.33603/jka.v4i1.3383","doi":"https://doi.org/10.33603/jka.v4i1.3383","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v4i1.3383","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.33603/jka.v4i1.3383","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029588824","display_name":"Ratna Arizka Primasari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276028","display_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","ror":"https://ror.org/04q3cj369","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276028"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ratna Arizka Primasari","raw_affiliation_strings":["Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","institution_ids":["https://openalex.org/I4405276028"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055476997","display_name":"Fidiana Fidiana","orcid":"https://orcid.org/0000-0002-9895-7809","observed_orcids":["https://orcid.org/0000-0002-9895-7809"]},"institutions":[{"id":"https://openalex.org/I4405276028","display_name":"Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","ror":"https://ror.org/04q3cj369","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276028"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fidiana Fidiana","raw_affiliation_strings":["Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya","institution_ids":["https://openalex.org/I4405276028"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405276028"],"apc_list":null,"apc_paid":null,"fwci":6.0065,"has_fulltext":false,"cited_by_count":39,"citation_normalized_percentile":{"value":0.95780192,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"4","issue":"1","first_page":"63","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/whistleblowing-intention","display_name":"whistleblowing intention","score":0.8489999771118164},{"id":"https://openalex.org/keywords/moral-intensity","display_name":"moral intensity","score":0.9810000061988831},{"id":"https://openalex.org/keywords/professional-commitment","display_name":"professional commitment","score":0.996999979019165},{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.5540000200271606},{"id":"https://openalex.org/keywords/public-sector-ethics","display_name":"public sector ethics","score":0.4950000047683716},{"id":"https://openalex.org/keywords/east-java","display_name":"East Java","score":0.8999999761581421}],"concepts":[{"id":"https://openalex.org/C2776650110","wikidata":"https://www.wikidata.org/wiki/Q12891156","display_name":"Seriousness","level":2,"score":0.8487681150436401},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6547446846961975},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6094989776611328},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.586948573589325},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4209473133087158},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2863489091396332},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1816844940185547},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.16628000140190125},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09523466229438782},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.07036378979682922},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.050343215465545654}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.33603/jka.v4i1.3383","doi":"https://doi.org/10.33603/jka.v4i1.3383","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v4i1.3383","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:repository.stiesia.ac.id:2979","doi":null,"is_oa":false,"landing_page_url":"https://repository.stiesia.ac.id/id/eprint/2979/5/COVER.jpg","pdf_url":null,"source":{"id":"https://openalex.org/S4306401297","display_name":"Stiesia Repositories (Sekolah Tinggi Ilmu Ekonomi Indonesia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:doaj.org/article:021932ae758240fd8a50ece3e51338bb","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/021932ae758240fd8a50ece3e51338bb","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Kajian Akuntansi, Vol 4, Iss 1, Pp 63-77 (2020)","raw_type":"article"},{"id":"mag:3108915278","doi":null,"is_oa":false,"landing_page_url":"https://repository.stiesia.ac.id/id/eprint/2979/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"doi:10.33603/jka.v4i1.3383","doi":"https://doi.org/10.33603/jka.v4i1.3383","is_oa":true,"landing_page_url":"https://doi.org/10.33603/jka.v4i1.3383","pdf_url":null,"source":{"id":"https://openalex.org/S4210231568","display_name":"Jurnal Kajian Akuntansi","issn_l":"2579-9975","issn":["2579-9975","2579-9991"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315224","host_organization_name":"Prodi Pendidikan Matematika","host_organization_lineage":["https://openalex.org/P4310315224"],"host_organization_lineage_names":["Prodi Pendidikan Matematika"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Kajian Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3108915278","https://openalex.org/W3093017180","https://openalex.org/W4212835357","https://openalex.org/W3208374077","https://openalex.org/W3118134320","https://openalex.org/W4312406560","https://openalex.org/W3199263867","https://openalex.org/W3167471123","https://openalex.org/W3195926404","https://openalex.org/W4295269246"],"abstract_inverted_index":{"AbstractThis":[0],"research":[1,72],"aimed":[2],"to":[3,130],"examine":[4],"empirically":[5],"the":[6,18,34,56,59,87,97,122,132,137,139,143],"effect":[7,85],"of":[8,20,22,26,31,89,108,146],"morale":[9,75,98],"intensity,":[10,76],"professional":[11,77,112],"commitment,":[12,78],"and":[13,79],"fraud":[14,80,140],"seriousness":[15,81,141],"rate":[16,82],"on":[17,86,117,121],"intention":[19,88,107],"whistleblowing":[21,147],"Regional":[23],"Revenue":[24],"Agency":[25],"East":[27],"Java":[28],"Province,":[29],"city":[30],"Surabaya.":[32,185],"Moreover,":[33],"data":[35,60,207,216],"collection":[36],"technique":[37,62],"used":[38,63,101,127],"purposive":[39,191],"sampling.":[40],"In":[41,110,134],"line":[42],"with,":[43],"there":[44],"were":[45],"112":[46,194],"employees":[47,53],"as":[48,102],"sample.":[49],"However,":[50],"only":[51],"103":[52,198],"who":[54],"returmed":[55],"questionnaires,":[57],"Furthermore,":[58],"analysis":[61],"multiple":[64],"linear":[65],"regression":[66],"with":[67],"IBM":[68,218],"SPSS":[69,219],"16.":[70],"The":[71],"result":[73],"concluded":[74],"had":[83],"positive":[84],"whistleblowing.":[90,109,175,237,252,290],"This":[91],"fact":[92],"could":[93,125],"be":[94,126],"seen":[95],"from":[96],"intensity":[99,145],"which":[100],"behavior":[103],"control":[104],"in":[105,128],"having":[106],"addition,":[111],"commitment":[113],"or":[114],"high":[115],"dedication":[116],"its":[118],"profession":[119],"based":[120],"ethics":[123],"standard":[124],"order":[129],"avoid":[131],"fraud.":[133],"other":[135],"words,":[136],"higher":[138],"rate,":[142],"more":[144],"would":[148],"occurKeywords:Fraud":[149],"Seriousness":[150],"Rate,":[151],"Moral":[152],"Intensity,":[153],"Professional":[154],"Commitment,":[155],"WhistleblowingAbstrakKajian":[156],"ini":[157,239,310],"bertujuan":[158],"untuk":[159,174,236,251,270,288,316],"membuktikan":[160],"secara":[161],"empiris":[162],"pengaruh":[163],"intensitas":[164,224,242],"moral,":[165,225,334],"komitmen":[166,226,255],"profesional,":[167,227,338],"dan":[168,203,228,276,294,303,330],"tingkat":[169,229],"keseriusan":[170,230],"kecurangan":[171,231,273,279,297],"terhadap":[172,234,261],"niat":[173,235,287],"Kajian":[176],"dilakukan":[177],"pada":[178,305],"Badan":[179],"Pendapatan":[180],"Daerah":[181],"Jawa":[182],"Timur":[183],"Kota":[184],"Teknik":[186],"pengambilan":[187],"sampel":[188,199],"dengan":[189,217,264],"metode":[190],"sampling":[192],"menghasilkan":[193],"sampel,":[195],"namun":[196],"hanya":[197],"kuesioner":[200],"yang":[201,274,280,298,311,327],"lengkap":[202],"layak":[204],"diujikan.":[205],"Analisis":[206],"menggunakan":[208],"analisis":[209],"regresi":[210],"linier":[211],"berganda.":[212],"Berdasarkan":[213],"hasil":[214],"pengolahan":[215],"versi":[220],"16":[221],"menunjukkan":[222,240,291],"bahwa":[223,241,292],"berpengaruh":[232],"positif":[233],"Hal":[238],"moral":[243],"dapat":[244,267],"menjadi":[245],"kontrol":[246],"perilaku":[247],"dalam":[248],"mengambil":[249,268],"keputusan":[250],"Selain":[253],"itu,":[254],"profesional":[256],"atau":[257],"rasa":[258],"dedikasi":[259],"yangtinggi":[260],"profesinya":[262],"seiring":[263],"standar":[265],"etika":[266],"sikap":[269],"menghindari":[271],"adanya":[272],"terjadi":[275],"seriusnya":[277,295],"tindakan":[278,296],"sangat":[281,299],"berpotensi":[282,300],"merugikan":[283,301],"lembaga":[284,302],"akan":[285,322],"meningkatkan":[286],"melakukan":[289,317],"besar":[293,329],"bahkan":[304],"negara,":[306],"maka":[307],"tentunya":[308],"hal":[309],"semakin":[312],"mendorong":[313],"setiap":[314],"karyawan":[315],"tindakanwhistleblowing":[318],"karena":[319],"baginya,":[320],"perusahaan":[321],"terkena":[323],"dampak":[324],"berupa":[325],"kerugian":[326],"bersifat":[328],"seriusKata":[331],"kunci:":[332],"Intensitas":[333],"Keseriusan":[335],"kecuranngan,":[336],"Komitmen":[337],"Whistleblowing.":[339]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":12},{"year":2021,"cited_by_count":5}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-07-23T00:00:00"}